https://www.taxtmi.com/caselaws?id=363105 Verification of the assessee's purchase and sale of inputs was incomplete because the record did not show any independent examination of the relevant documents and statements. Since the disputed factual position could not be conclusively affirmed on the existing material, fresh scrutiny by the adjudicating authority was necessary. The matter was therefore remanded for verification of the purchase and sale details and for a fresh order after granting the assessee an opportunity of hearing. en-us Tue, 03 Apr 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363105 Verification of the assessee's purchase and sale of inputs was incomplete because the record did not show any independent examination of the relevant documents and statements. Since the disputed factual position could not be conclusively affirmed on the existing material, fresh scrutiny by the adjudicating authority was necessary. The matter was therefore remanded for verification of the purchase and sale details and for a fresh order after granting the assessee an opportunity of hearing. Case-Laws Central Excise Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363105